摘要
文章将应用大数据思维和技术,推进财政预算绩效评价有效实施,实现科学评估预算绩效、准确跟踪问责、合理安排预算资源。首先进行大数据内涵及特征的梳理,论述大数据应用对财政预算绩效评价的必要性,分析我国政府部门推行预算绩效评价的各种现实障碍,提出以大数据思维和技术来完善财政预算绩效评价的基本思路和政策措施,以此完善财政预算管理、提升预算绩效管理水平、实现预算资源综合效益最大化。
This essay will take advantage of the big data tactics and techniques to promote the implementation of fiscal budget performance evaluation and realize scientific evaluation, accountability mechanism and effective arrangement of budget resources. First of all, it explores the big data connotation and characteristics and the necessity of application of big data on fiscal budget performance evaluation. Then make further analysis on the obstacles of the implementation of the budget performance evaluation, put forward the innovative ideas and countermeasures by the big data thinking and techniques to improve the fiscal budget performance evaluation, to grasp the final realization of improving of the budget performance management and maximizing comprehensive benefits of budget resources.
出处
《改革与战略》
北大核心
2015年第7期72-76,共5页
Reformation & Strategy
基金
2014年广东省财政厅课题"预算制度变迁环境下的政府财务信息传导机制--基于‘三公经费’的案例研究"(项目编号:2014DZ046010)
关键词
大数据
财政预算
预算绩效评价
绩效数据
数据模块
big data
financial budget
budget performance evaluation
performance data
data module